Page 13 - 高校财务管理转型与发展

目录 Contents

第一章 高校财务管理的历史演进与转型动因 ··········································· 1
第一节 我国高校财务管理制度的变迁轨迹 ········································ 1
第二节 计划经济到市场经济的高校财务模式对比 ······························· 7
第三节 新时代高等教育扩张对财务管理的挑战 ·································13
第四节 数字化转型浪潮下的必然性分析 ··········································19

第五节 政策驱动 ········································································25
第二章 高校财务管理转型的理论基础 ···················································33
第一节 新公共管理理论在高校的应用 ·············································33

第二节 绩效预算理论模型构建 ······················································40
第三节 内部控制 COSO 框架适配性研究 ·········································46
第四节 业财融合理论在非营利组织的特殊性 ····································53
第五节 风险管理理论在高校基建项目的实践 ····································59
第六节 教育成本分担理论的财务决策影响 ·······································65

第三章 高校财务管理现状与痛点诊断 ···················································71
第一节 全国高校财务管理的调研数据分析 ·······································71
第二节 预算编制僵化与执行偏差问题 ·············································76

第三节 科研经费“报销难”的流程瓶颈 ··········································82
第四节 资产管理与财务核算脱节案例 ·············································87
第五节 校院两级财务分权矛盾分析 ················································94
第六节 财务人员专业能力滞后性评估 ··········································· 100
第四章 数字化转型的技术路径 ·························································· 109

第一节 智能报销系统的关键技术选型 ··········································· 109
第二节 区块链在科研经费溯源中的应用 ········································ 115
第三节 大数据驱动的预算动态调整模型 ········································ 121

第四节 财务机器人 (RPA) 在凭证处理中的实践 ······························ 126
第五节 数据安全与隐私保护的合规框架 ········································ 131